OP对这个问题的评论(基本上是说targetSDK不会影响应用程序的编译)是完全错误的!很抱歉我这么直率。

In short, here is the purpose to declaring a different targetSDK from the minSDK: It means you are using features from a higher level SDK than your minimum, but you have ensured backwards compatibility. In other words, imagine that you want to use a feature that was only recently introduced, but that isn't critical to your application. You would then set the targetSDK to the version where this new feature was introduced and the minimum to something lower so that everyone could still use your app.

To give an example, let's say you're writing an app that makes extensive use of gesture detection. However, every command that can be recognised by a gesture can also be done by a button or from the menu. In this case, gestures are a 'cool extra' but aren't required. Therefore you would set the target sdk to 7 ("Eclair" when the GestureDetection library was introduced), and the minimumSDK to level 3 ("Cupcake") so that even people with really old phones could use your app. All you'd have to do is make sure that your app checked the version of Android it was running on before trying to use the gesture library, to avoid trying to use it if it didn't exist. (Admittedly this is a dated example since hardly anyone still has a v1.5 phone, but there was a time when maintaining compatibility with v1.5 was really important.)

再举一个例子，如果你想使用Gingerbread或Honeycomb的特性，你可以使用这个。一些人很快就会得到更新，但许多人，尤其是使用较老硬件的人，可能会继续使用Eclair，直到他们购买新设备。这将允许你使用一些很酷的新功能，但不会排除部分可能的市场。

Android开发人员的博客上有一篇关于如何使用这个功能的非常好的文章，特别是如何设计我上面提到的“在使用之前检查功能是否存在”的代码。

致OP:我写这篇文章主要是为了让将来偶然遇到这个问题的人受益，因为我意识到你的问题很久以前就被问过了。

android: minSdkVersion

一个整数，指定应用程序运行所需的最小API级别。如果系统的API级别低于此属性中指定的值，Android系统将阻止用户安装应用程序。您应该始终声明此属性。

android: targetSdkVersion

一个整数，指定应用程序的目标API级别。

With this attribute set, the application says that it is able to run on older versions (down to minSdkVersion), but was explicitly tested to work with the version specified here. Specifying this target version allows the platform to disable compatibility settings that are not required for the target version (which may otherwise be turned on in order to maintain forward-compatibility) or enable newer features that are not available to older applications. This does not mean that you can program different features for different versions of the platform—it simply informs the platform that you have tested against the target version and the platform should not perform any extra work to maintain forward-compatibility with the target version.

更多信息请参考这个URL:

http://developer.android.com/guide/topics/manifest/uses-sdk-element.html

当你设置targetSdkVersion="xx"时，你是在证明你的应用程序在API级别xx上正常工作(例如，已经彻底和成功地测试了)。

运行在API级别高于xx的Android版本将自动应用兼容性代码来支持任何你可能依赖的功能，这些功能在API级别xx或之前可用，但现在在该Android版本的更高级别已经过时。

Conversely, if you are using any features that became obsolete at or prior to level xx, compatibility code will not be automatically applied by OS versions at higher API levels (that no longer include those features) to support those uses. In that situation, your own code must have special case clauses that test the API level and, if the OS level detected is a higher one that no longer has the given API feature, your code must use alternate features that are available at the running OS's API level.

如果它没有做到这一点，那么一些通常会在代码中触发事件的接口特性可能就不会出现，并且您可能会缺少用户触发这些事件并访问其功能所需的关键接口特性(如下面的示例所示)。

正如在其他回答中所述，如果您想使用一些最初定义在比您的minSdkVersion更高API级别上的API特性，并且已经采取步骤确保您的代码可以检测和处理在比targetSdkVersion更低级别上缺乏这些特性，则可以将targetSdkVersion设置为高于minSdkVersion。

为了警告开发人员专门测试使用特性所需的最低API级别，如果代码包含对任何在比minSdkVersion更晚的API级别上定义的方法的调用，编译器将发出一个错误(不仅仅是警告)，即使targetSdkVersion大于或等于该方法首次可用的API级别。若要删除此错误，请使用编译器指令

@TargetApi(nn)

告诉编译器，该指令范围内的代码(在方法或类之前)已经被编写为在调用任何依赖于至少具有该API级别的方法之前测试至少nn的API级别。例如，下面的代码定义了一个方法，可以从minSdkVersion小于11且targetSdkVersion大于或等于11的应用程序的代码中调用:

@TargetApi(11)
    public void refreshActionBarIfApi11OrHigher() {
      //If the API is 11 or higher, set up the actionBar and display it
      if(Build.VERSION.SDK_INT >= 11) {
        //ActionBar only exists at API level 11 or higher
        ActionBar actionBar = getActionBar();

        //This should cause onPrepareOptionsMenu() to be called.
        // In versions of the API prior to 11, this only occurred when the user pressed 
        // the dedicated menu button, but at level 11 and above, the action bar is 
        // typically displayed continuously and so you will need to call this
        // each time the options on your menu change.
        invalidateOptionsMenu();

        //Show the bar
        actionBar.show();
    }
}

如果您已经在更高的级别上进行了测试并且一切正常，那么您可能还想声明更高的targetSdkVersion，即使您没有使用任何来自高于minSdkVersion的API级别的特性。这只是为了避免访问旨在从目标级别调整到最小级别的兼容性代码的开销，因为您已经确认(通过测试)不需要这样的调整。

An example of a UI feature that depends upon the declared targetSdkVersion would be the three-vertical-dot menu button that appears on the status bar of apps having a targetSdkVersion less than 11, when those apps are running under API 11 and higher. If your app has a targetSdkVersion of 10 or below, it is assumed that your app's interface depends upon the existence of a dedicated menu button, and so the three-dot button appears to take the place of the earlier dedicated hardware and/or onscreen versions of that button (e.g., as seen in Gingerbread) when the OS has a higher API level for which a dedicated menu button on the device is no longer assumed. However, if you set your app's targetSdkVersion to 11 or higher, it is assumed that you have taken advantage of features introduced at that level that replace the dedicated menu button (e.g., the Action Bar), or that you have otherwise circumvented the need to have a system menu button; consequently, the three-vertical-dot menu "compatibility button" disappears. In that case, if the user can't find a menu button, she can't press it, and that, in turn, means that your activity's onCreateOptionsMenu(menu) override might never get invoked, which, again in turn, means that a significant part of your app's functionality could be deprived of its user interface. Unless, of course, you have implemented the Action Bar or some other alternative means for the user to access these features.

相比之下，minSdkVersion声明要求设备的操作系统版本至少具有该API级别才能运行应用程序。这影响哪些设备能够在谷歌Play应用程序商店(也可能是其他应用程序商店)上看到和下载应用程序。这是一种说法，说明你的应用程序依赖于OS (API或其他)的功能，建立在该级别，并没有一个可接受的方式来处理这些功能的缺失。

An example of using minSdkVersion to ensure the presence of a feature that is not API-related would be to set minSdkVersion to 8 in order to ensure that your app will run only on a JIT-enabled version of the Dalvik interpreter (since JIT was introduced to the Android interpreter at API level 8). Since performance for a JIT-enabled interpreter can be as much as five times that of one lacking that feature, if your app makes heavy use of the processor then you might want to require API level 8 or above in order to ensure adequate performance.

Target sdk是你想要的目标版本，而min sdk是最小的一个。

如果你正在制作需要危险权限的应用程序，并将targetSDK设置为23或更高，你应该小心。如果你在运行时不检查权限，你会得到一个SecurityException，如果你在一个try块中使用代码，例如open camera，如果你不检查logcat，就很难发现错误。

如果你得到一些编译错误，例如:

<uses-sdk
            android:minSdkVersion="10"
            android:targetSdkVersion="15" />

.

private void methodThatRequiresAPI11() {
        BitmapFactory.Options options = new BitmapFactory.Options();
                options.inPreferredConfig = Config.ARGB_8888;  // API Level 1          
                options.inSampleSize = 8;    // API Level 1
                options.inBitmap = bitmap;   // **API Level 11**
        //...
    }

你会得到编译错误:

字段要求API级别11(当前最小值为10): # inBitmap android.graphics.BitmapFactory美元选项

自从第17版的Android开发工具(ADT)，有一个新的和非常有用的注释@TargetApi，可以很容易地修复这个问题。将它添加到包含有问题声明的方法之前:

@TargetApi
private void methodThatRequiresAPI11() {            
  BitmapFactory.Options options = new BitmapFactory.Options();
      options.inPreferredConfig = Config.ARGB_8888;  // API Level 1          
      options.inSampleSize = 8;    // API Level 1

      // This will avoid exception NoSuchFieldError (or NoSuchMethodError) at runtime. 
      if (Integer.valueOf(android.os.Build.VERSION.SDK) >= android.os.Build.VERSION_CODES.HONEYCOMB) {
        options.inBitmap = bitmap;   // **API Level 11**
            //...
      }
    }

现在没有编译错误，它将运行!

EDIT:这将导致API级别低于11的运行时错误。在11或更高版本上，它运行起来没有问题。因此，必须确保在版本检查保护的执行路径上调用此方法。TargetApi只允许你编译它，但是你要自担风险。